Summary: We will not investigate this complaint about council tax exemption. That is because it is a late complaint.

The complaint

1. Mr X complained the Council had failed to apply council tax exemption to his mother’s, Mrs Y’s council tax account, since 2016. He said the Council’s failure to apply the exemption had caused significant distress over several years affecting their physical and mental health. He wants an apology from the Council and financial compensation.

Back to top

The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
4. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide:

• any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

Back to top

How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

7. The Council’s complaint response confirmed it had contact with the household about the council tax exemption in 2016. It said it received an application for an exemption based on the health needs of an occupant, however, it had three occupants recorded as living at the address at the time; two of who it understood were non-disregarded adults. It said it asked for additional information about Mr X’s benefit entitlement, and proof the other adult had left the property. The Council said it did not receive all information it asked for to apply the exemption.
8. Following Mr X’s complaint in 2024, the Council reviewed Mrs Y’s benefit claims. It also contacted its adult social care service for additional information. It retrospectively applied a council tax exemption of 25% for a period in 2016 and from 2018 onwards.
9. Mr X and Mrs Y have known the Council did not apply the council tax exemption since 2016; they did not complain to the Ombudsman until October 2024. We expect a person to complain to the Ombudsman within 12 months of becoming aware of the matter. Therefore, this complaint is late, and we will not investigate. There is no good reason to set aside this restriction to consider the complaint now. Additionally, the Council has applied the relevant exemption. Therefore, there is no outstanding significant injustice.

Back to top

Final decision

10. We will not investigate Mr X’s complaint because it is late.

Back to top

Investigator's decision on behalf of the Ombudsman